Fiscal ManagementEncumbrance Report and Lapsing of Appropriations (APS 018)
Issued: Nov. 22, 2005
Updated: Sept. 21, 2018 – View Changes
FPP A.019
Forms
Resources
- Salary Benefit Appropriation Allocation (APS 019) (FPP A.042)
- Cost Allocation From Temporary Administrative and Support Appropriations (APS 025) (FPP A.014)
- eXpendit (FPP I.005)
- Reporting Requirements for Annual Financial Reports of State Agencies and Universities (FPP A.036)
- Requirements for Local Operating Funds and Associated Local Funds (FPP S.009)
Calendar
June 30, 2019
Enter Third Quarter Encumbrances and Payables into USAS and Submit Certification
Sept. 30, 2019
Simplified Reporting Agencies Enter PY Encumbrances and Payables into USAS
Recommend Simplified Reporting Agencies Annual Certification of Encumbrances and Payables
Oct. 30, 2019
Full Reporting Agencies Enter PY Encumbrances and Payables into USAS
All Agencies Must Submit Annual Certification of Encumbrances and Payables
Nov. 1, 2019
Unencumbered or UB Funds Not Moved Forward Will Be Lapsed
Dec. 30, 2019
Enter First Quarter Encumbrances and Payables into USAS and Submit Certification
March 30, 2020
Enter Second Quarter Encumbrances and Payables into USAS and Submit Certification
Contacts
For general policy or USAS questions, please contact your appropriation control officer.
CAPPS
For CAPPS questions, please contact your agency’s CAPPS support staff.
Authorized agency support staff may contact the CAPPS Help Desk at (512) 463-CAPP (2277) for additional assistance.
Overview
Applicable to
State agencies and institutions of higher education
Policy
State agencies and institutions of higher education must report binding encumbrances and payables for appropriated funds in USAS for the current appropriation year (AY) within 30 days following each of the first three quarters of the fiscal year. Certifications are required when binding encumbrances and payables are reported.
Annually, binding encumbrances and payables must be reported to the Texas Comptroller of Public Accounts (Comptroller’s office), the State Auditor’s Office (SAO) and the Legislative Budget Board (LBB) by Oct. 30 for all appropriated funds for all open appropriation years. (The recommended due date for simplified reporting agencies is Sept. 30.) Encumbrance and payable entries should not be posted to accounting systems that interface with USAS for appropriations years that are not active in USAS.
The Comptroller’s office is statutorily required to lapse all unencumbered nonconstruction appropriation balances for all prior appropriation years on Nov. 1 of each fiscal year. To facilitate this, an automatic lapse program will run in USAS as early as the Nov. 1 nightly cycle.
Legal cite
Texas Constitution Article III, Section 49-g and Article VIII, Section 6; Government Code, Sections 403.021, 403.071.
CAPPS instructions
Instructions for the Centralized Accounting and Payroll/Personnel System (CAPPS) are included under CAPPS Entries. Please see the box to the right for the outline of this APS.
| Date | Updates |
|---|---|
| 09/21/2018 | Updated dates to reflect fiscal 2018 activity deadline |
| 09/22/2017 | Updated through the acts of the 85th Legislature, Regular Session |
| 09/28/2015 | Updated through the acts of the 84th Legislature, Regular Session; added CAPPS information |
| 01/30/2015 | Clarified instructions for Reinstating lapsed balances |
| 09/19/2014 | Required CFO or higher official to submit online certifications and lapse reversal requests, reflected the warning encumbrance edit for all active appropriations from IR 17382 – USAS System Change, added information on Nov. 1 auto-lapse and updated AY dates. |